American Legion Post No 54

Nonprofit profile at a glance

EIN
910535722
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Chewelah, WA, USA
Phone
5099358464
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$92,352
Expenses
$93,730
Assets
$36,383
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • JOE WALLACE (COMMANDER)
  • ERIC BLACKBURN (1ST VICE)
  • DAVE HOLLMEN (2ND VICE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2024

Activities of the organization include socializing and consumption of food & drink, gaming activities such as pull tabs, bingo, darts, dancing, and benefit dinners. Civic activities include presentation of honor guards at memorial services, parades, athletic events and holidays. Other activites include providing a supply of hospital medical equipment to the indigent, provide soldiers/sailers relief funds, contribute to food banks, support youth athletic teams, and contribute to academic scholarship for youth.

Operating model

Revenue model
Other-operating. 78% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.9%; rating input score 100
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.5%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 58th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 99.9% of revenue deployed · 98.4% of spending went to programs
  • Governance: 156 of 156 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 53/100.